Belgian Method of Imputing German National's Income Violates EU Treaty, Advocate General Says

Advocate General Cruz Villalón of the European Court of Justice on June 13 issued his opinion in Guido Imfeld, Nathalie Garcet v. Belgium (C-303/12), finding that Belgium's method for imputing earnings that are tax exempt in another member state, and for granting tax advantages for dependent children, is incompatible with the EU freedom of establishment.

Belgian Method of Imputing German National’s Income Illegal, AG Says, Tax Notes International, 24 June 2013
PDF belgian-method-of-imputing-german-national-s-income-violates-eu-treaty-advocate-general-says.pdf